实行建设监理制,是我国建设事业深化改革的一项重要措施,也是当前搞好建设领域治理整顿,建立商品经济新秩序的内容之一。实行这项制度,建设参与诸方的经济关系将发生变化。为适应这种变化,建筑企业内部的经营机制也将作适当调整和充实,强化建筑企业内部的审计职能, The implementation of a construction supervision system is an important measure for the deepening of the reform of China’s construction industry, and it is also one of the contents of current efforts to rectify and reconstruct the field of construction and establish a new order for commodity economy. The implementation of this system will change the economic relations of the participating parties. In order to adapt to this change, the internal management mechanism of construction companies will also be adjusted and enriched to strengthen the internal auditing function of the construction enterprise.